04/25/2018 09:50 to 05/07/2018 00:01Important Message!ONLINE SERVICES DOWNTIME: All CDTFA and BOE online services account functions will be unavailable from May 1, 2018, at 3:00 p.m., through May 6, 2018.
For more information on the upcoming online services downtime, please call the CDTFA Customer Service Center at 1-800-400-7115 (TTY:711)

Transactions and Use Tax Annotations

Annotation 805.0240

805.0240 Use Tax Collection Liability. A taxpayer is located in a county which does not have a special tax district. The taxpayer employs a salesperson who works out of his or her home in a county which does have a special tax district. All orders are F.O.B. the taxpayer's location. The sales are regarded as taking place in the county of the taxpayer's location. The taxpayer is required to collect special district use tax on sales to residents in the county in which its employee resides. The taxpayer is not required to collect special district use tax on sales to residents in other counties having special tax districts. 7/24/91.

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